ACA Reporting Requirements Still in Place

One of President Trump's first executive orders titled "Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal' orders federal agencies to use their utmost flexibility and discretion in implementing the health law, consistent with law. The Order does not expressly repeal or delay the Employer Mandate under Section 4980H of the Internal Revenue Code or the ACA reporting requirements under Code Sections 6055 and 6056. Thus, all current reporting requirements, including reporting of employees' health insurance coverage on Forms W-2 and 1095, remain in place.

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offer legal opinion or engage in the practice of law. Benefit plans are governed by plan documents. EANJ membership is not a guaranty of participation in any plan.